CD Skripsi

Pengaruh Intensitas Aset Tetap, Family Ownership, Sales Growth, Dan Thin Capitalization Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Sektor Consumer Non-Cylicals Yang Terdaftar Di Bei Tahun 2021-2023)

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Abstract
The purpose of this study is to determine the effect of fixed asset intensity, family ownership, sales growth, and thin capitalization on tax avoidance. The population used in this study were 129 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample selection technique used purposive sampling with a sample size of 30 companies so that 90 research observations were obtained. This study used multiple regression analysis. The results of this study indicate that 56.9% of the tax avoidance variable can be explained by the fixed asset intensity, sales growth, and thin capitalization variables. The results of the study show that fixed asset intensity, sales growth, and thin capitalization have an effect on tax avoidance. Family ownership has no effect on tax avoidance. The implication of this study is that tax regulators need to pay attention to company characteristics in designing more effective tax policies to prevent tax avoidance. Companies also need to consider the risks and legal consequences of long-term tax avoidance strategies.
Key words: tax avoidance, fixed asset intensity, family ownership, sales growth, thin capitalization.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113076

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113076

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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